How has been the historical performance of Indergiri Fin.?

Answer:The historical performance of Indergiri Fin. shows a significant increase in net sales over the years, rising from 0.38 crore in Mar'21 to 2.23 crore in Mar'25. However, the company has faced challenges with total expenditure, which increased from 0.40 crore in Mar'20 to 4.44 crore in Mar'25, leading to negative operating profits in recent years. The operating profit margin has deteriorated sharply, falling to -99.1% in Mar'25 from a positive 24.32% in Mar'22. The profit before tax has also been negative, reaching -2.09 crore in Mar'25, compared to a profit of 0.04 crore in Mar'23. Consequently, the profit after tax has declined to -1.57 crore in Mar'25, reflecting a PAT margin of -70.4%. The company's total liabilities have surged to 20.12 crore in Mar'25, up from 5.21 crore in Mar'20, primarily due to an increase in short-term borrowings. Despite these challenges, the book value per share has decreased from 10.15 in Mar'21 to 5.45 in Mar'25.

Breakdown:
Indergiri Fin. has experienced a notable increase in net sales, which grew from 0.38 crore in Mar'21 to 2.23 crore in Mar'25, indicating a positive trend in revenue generation. However, the total expenditure has escalated significantly, leading to a negative operating profit of -2.21 crore in Mar'25, compared to a slight profit in previous years. The operating profit margin has sharply declined, reflecting the company's struggle to manage costs effectively. The profit before tax has also turned negative, with a loss of -2.09 crore in Mar'25, contributing to a profit after tax of -1.57 crore, which highlights the financial difficulties faced by the company. Additionally, total liabilities have increased dramatically, reaching 20.12 crore in Mar'25, driven by a rise in short-term borrowings, while the book value per share has decreased, indicating a decline in shareholder value.